Rectification of mistake - CCIT cannot sit as an Appellate ...

CCIT Must Follow Appellate Tribunal Decisions, Cannot Act as Appellate Authority or Challenge Tribunal's Rulings.

January 31, 2015

Case Laws Income Tax HC

Rectification of mistake - CCIT cannot sit as an Appellate Authority over the decision of the Appellate Tribunal. The CCIT is bound by the decision of the Appellate Tribunal which is a higher forum and cannot take a contrary view to what has been taken therein. - HC

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Rectification of mistake - CCIT cannot sit as an Appellate ...

CCIT Must Follow Appellate Tribunal Decisions, Cannot Act as Appellate Authority or Challenge Tribunal's Rulings.

January 31, 2015

Case Laws Income Tax HC

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